Accounting Act Article 33
For financial reports mentioned in Subparagraph 1 to Subparagraph 4 of the preceding Article relating to the Agency itself, the daily reports shall record accounting events which have been entered into the books at the end of the day; five-day, weekly, ten-day, monthly, and quarterly reports shall record accounting events which have been entered into the books on the last day of each respective period. In the case of the Agency compiling reports for its affiliated Agency, the daily reports shall record accounting events which have been recorded on the daily reports of the affiliated Agency received by the Agency at the end of the day; five-day, weekly, ten-day, monthly and quarterly reports shall record accounting events which have been recorded on the five-day, weekly, ten-day, monthly and quarterly reports of affiliated Agency received by the Agency on the last day of each respective period. However, monthly, or quarterly reports that close at the end of the month or the quarter shall not be within this limitation.
中文原文 會計法第33條
前條第一項第一款至第四款之報告，其關於各機關本身之部分，在日報應以每日辦事完畢時已入帳之會計事項；在五日報、週報、旬報、月報、季報，應以各該期間之末日辦事完畢時已入帳之會計事項，分別列入。
其關於彙編所屬機關之部分，在日報，應以每日辦事完畢時已收到之所屬機關日報內之會計事項；在五日報、週報、旬報、月報、季報，應以各該期間之末日辦事完畢時已收到之所屬機關之五日報、週報或旬報、月報、季報內之會計事項，分別列入。
但月報、季報之採用月結、季結制者，不在此限。
其關於彙編所屬機關之部分，在日報，應以每日辦事完畢時已收到之所屬機關日報內之會計事項；在五日報、週報、旬報、月報、季報，應以各該期間之末日辦事完畢時已收到之所屬機關之五日報、週報或旬報、月報、季報內之會計事項，分別列入。
但月報、季報之採用月結、季結制者，不在此限。